In January 2010 the New Zealand Government introduced a continuous disclosure regime for State-Owned Enterprises (SOEs) modelled on the regime applying to publicly-listed companies (PLCs). The government sees continuous disclosure increasing the transparency of SOEs and that this will lead to...

New Zealand's 30 Electricity Lines Businesses (ELBs) combined hold assets with an estimated value of over $8.8 billion (Commerce Commission 2012). The vast majority of analysis of the New Zealand electricity sector has focused on generation retailing and transmission activities. Very little...